Information and support

Auditing climate disclosures

We highlight new FRC Staff Guidance, Auditor responsibilities under ISA (UK) 720 on climate-related reporting.

Ask ICAS: Joining the evolution of the audit

Learn how new digital technologies into the audit process will deliver insight, cultivate collaboration and benefit clients and staff.

Technical helpdesk - frequently asked questions and sources of guidance

EU sustainability reporting

Read about a proposal issued by the European Commission for greater consistency in sustainability reporting.

Integrated reporting assurance

Read about the IFAC and IIRC vision for accelerating integrated reporting assurance in the public interest.

Going concern guidance for auditors

We highlight the going concern guidance for auditors ‘Covid-19 and Beyond’ issued by ICAS in December 2020.

FRC to revise fraud standard

We highlight the FRC’s proposals to revise International Standard on Auditing (ISA) (UK) 240.

Climate change risks in audits

Recent guidance from the IAASB on the consideration of climate-related risks in an audit of financial statements.

UK adopts ISAE 3000

This article highlights the UK adoption of International Assurance Standard ISAE 3000.

Operational Separation

We highlight the FRC principles for operational separation of the audit practices of the Big Four firms.

Coronavirus guidance for auditors

We highlight the guidance issued by the FRC on 16 March 2020, for auditors.

FRC update

We highlight a number of recent announcements from the Financial Reporting Council.

Cyber Survey 2019

Alan Simpson CA highlights some of the key findings from the latest cyber security breaches survey.

Fraud protection and detection

ICAS summarises Brydon's proposal for a package of measures around fraud detection and prevention.

Internal controls

ICAS summarises Brydon’s recommendation for introducing a UK version of Sarbox and his proposals on internal audit.

APMs and KPIs

ICAS summarises Brydon’s proposals on Alternative Performance Measures and Key Performance Indicators.

Brydon review published

Brydon publishes his report on the quality and effectiveness of audit.

Purpose of audit redefined

Anne Adrain, ICAS Head of Sustainability and Assurance, summarises the recommendation for a redefinition of audit and its purpose.

Revised UK Going Concern standard

Anne Adrain, ICAS Head of Sustainability and Assurance, summarises the main revisions to the UK Going Concern standard.

ESEF tagging of accounts

Big changes come into effect for listed entities with effect from 1 January 2020 with a new EU requirement for accounts to be published in electronic format.